1 point of int = 10 points of mana.....
1 point of sta = 10 points of health......
Base stats gained on level up do not equate the same though, they do not equate at all. You gain a base amount when you level up(say 17 or so to mana and 10 or so to healht) but the int/sta you might gain on a level up does not have an extra affect.